11. Unlike a cash balance plan, with a 401(k), all the contributions come from the employer.
12. Contributions to a cash balance plan come from the employee and the employer.
13. ERISA requires covered organizations to establish employee pension plans and to describe the plan's funding, eligibility requirements, and risks.
14. Increased employee mobility will reinforce the continued trend toward defined contribution plans like 401(k)s.
15. Despite passage of the Family and Medical Leave Act, the United States still offers significantly less unpaid leave than most Western European countries.
16. Employers who do not meet their employees' expectations run the risk of violating an "implicit contract".
17. In terms of cost control, the larger the cost of a benefit category, the greater the opportunity for savings.
18. To control health-care costs, employers have been increasingly shifting costs to employees through the use of deductibles, coinsurance, exclusions and limitations, and maximum benefits.
19. Research on the different types of wellness centers shows the cost of health education programs to be significantly more than those associated with fitness facility programs or follow-up models, but that follow-up models are the least effective of the three in reducing risk factors.
20. Part-time employees receive about the same benefits as full-time employees when adjusted for hours worked.